1120 E-file: Appendix B: E-file Terminology

Acknowledgment An electronic confirmation from the IRS that a return is either accepted or rejected

Aggregation The process of combining multiple XML files into a single XML file that is transmitted to the IRS.

Alert Identifies issues with an e-filed return that the IRS feels should be brought to the attention of the taxpayer or e-file transmitter. Thomson Reuters also generates Alerts as e-file diagnostics.

Amended Return A subsequent return filed after the expiration of the filing period (including extensions.)

Authorized E-file Provider A business authorized by the IRS to participate in the IRS E-file program. An E-file Provider can be a sole proprietorship, partnership, corporation or other entity. The business submits an application (Form 8633), is accepted to participate, is assigned an EFIN, and receives credentials. The business can choose more than one provider option.

Binary Attachment The binary attachment is a scanned document in PDF format that can be attached to the electronic tax return file and e-filed as part of the tax return. The binary attachment is part of the Business Rules Return conditions for the return to be accepted by the IRS.

Business Rules Specific conditions in the return that must be met. These rules generally insure that required information and forms are not missing.

EFIN The Electronic Filing Identification Number is a six-digit number issued to the Electronic Return Originator by the IRS to identify the entity as one that has been approved as an Authorized IRS E-file Provider.

ELF Electronic Filing (rights) - Individuals within the firm must have electronic filing rights in order to E-file the return. These rights must be set up for the designated individuals by the company/firm administrator.

ERO The Electronic Return Originator originates the electronic submission of tax returns to the IRS.

ETIN The Electronic Transmitter Identification Number is a number issued to the software vendor or software provider by the IRS to indicate that the software has been approved by the IRS for electronic filing.

General Dependency Schema Used for including the XML file information that has not been defined by other IRS schemas.

International Member Return An 1120 subsidiary return used for preparing international forms for aggregation with top consolidation or partnership returns. The XML file (with an XIT extension) for an International Member Return is created from within a top consolidation return.

Large Taxpayer A large taxpayer, as defined by the IRS for e-file purposes, is not an Authorized IRS E-file Provider. A Large Taxpayer is a business that prepares and transmits the electronic submission of its own business returns directly to the IRS and either has assets of $10 million or more, or is a partnership with more than 100 partners.

Mandated Taxpayer Partnerships with more than 100 partners, and corporations with assets of $10 million or more and who file at least 250 returns (including income tax, information returns, excise tax, and employment tax returns), with the IRS during the year. These taxpayers are required by the IRS to e-file their returns.

MeF Modernized e-File - An XML based system used to e-file partnership and corporate income tax returns.

Mixed Returns An 1120 consolidated tax return (1120) that includes at least one subsidiary that is either a Life Insurance company (Form 1120-L) or a Property and Casualty Insurance company (Form 1120-PC).

Name Control Derived from the first four characters of the taxpayer name. Used in conjunction with the taxpayer EIN to identify the taxpayer in the IRS databases.

Practitioner PIN An 11-digit number used for signing a return. The first six positions consist of the ERO’s EFIN, with the last five positions selected by the ERO.

Reject A condition existing in the return that prevents the IRS from accepting the e-file. The condition can result from not following business rules or validation errors in the XML file.

Schemas An XML document that specifies the data elements, structures and rules for each form, schedule, document, and attachment in a return.

Superseding Return A subsequent return filed within the filing period (including extensions).

Transmitter Sends the electronic return data directly to the IRS. A transmitter must have software and computers that allow it to interface with the IRS.

Validation The process of verifying that each data element in the XML file complies with the IRS schema data format specifications.

XML Extensible Markup Language is the programming language used for MeF.

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Last Modified: 03/20/2020

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